THE EFFECT OF INFORMATION DISCLOSURE, FINANCIAL STATEMENTS, AND ACCOUNTABILITY ON CONSISTENCY MUZAKKI

Abstract The research aimed to determine the impact of data disclosure and clear monetary liability on the consistency of payments to Zakat, Infak, and Shadaka at Pekalongan's LAZ Indonesia. This survey uses a quantitative approach using a questionnaire distributed to 215 respondents. Data differences are decisive for the consistency of payments in Zakat, Infak, and Shadaka in Pekalongan, as evidenced by the calculated t-values being higher than the t-table values and the value values being less than the first 0.05. It has been suggested that it had an impact. Hypothesis Ha1 was accepted. Similarly, the variable balance of your account also affects the consistency of Zakat payments that are partially tested to receive Ha2 and Ha3. Simultaneously test that the impact of disclosure and financial accountability on Muzakki's consistency is also affected, as evidenced by the fact that the values in Table F are more excellent than F. According to the findings, disclosure of information, financial statements, and accountability partially and simultaneously affect the consistency of ZIS payments in the normal Pekalongan. The study's originality can be seen from the disclosure of information and the responsibility of the financial statements to create a consistent Muzakki payment zakat that differs from previous studies. The practical implications of this study are that Amil Zakat's institutions can leverage the importance of disclosure information, financial statements, and accountability to more consistently outsource Zakat